Rules of Origin for refined bleached deodorised (rbd) palmolein — Dubai (UAE) to India
HS 15119020 · PALM OIL AND ITS FRACTIONS · Rules of Origin & preferential rate
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.
- CEPA eligible
- Yes
- Value addition (RVC)
- 40%
- Tariff-classification change
- CTSH Annex 3B rule set at chapter level — it covers the whole chapter, not this code alone
- MFN → CEPA basic duty
- 100% → 5%
Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).
Qualifying under the Rules of Origin
To claim the CEPA preference on refined bleached deodorised (rbd) palmolein (HS 15119020), the goods must qualify as UAE-originating. The Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required)": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Read that rule for what it is: Annex 3B supplies it at chapter level, so it governs hundreds of eight-digit codes rather than this one. It is the correct rule to apply, and it is also the place to check for a more specific carve-out before committing to a claim. RBD palmolein is the liquid fraction of refined palm oil and the workhorse frying oil of Indian kitchens. CEPA sets a preferential duty that steps down to a floor and stops — a partial concession, not elimination. Two cautions about the rate itself. The MFN figure carried here is the First Schedule standard rate, while the applied rate comes from an effective-rate notification that moves often, with agriculture cess on top, so verify the live applied rate before quoting any saving. And origin requires a sub-heading change plus 40% value addition, which fractionating imported RBD palm oil in the UAE satisfies weakly at best — palmolein and palm oil sit close together in the tariff, so the shift limb is thin before the value limb is even reached. Import policy on refined palmolein has been tightened before; check the current ITC(HS) status alongside FSSAI licensing. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 100% MFN rate instead of the preference.
Check your own figures in the Rules of Origin (RVC) qualifier. Qualifying is only half of it — the preference is claimed with a Certificate of Origin, issued in the UAE before shipment or retrospectively within 12 months.
Frequently asked questions
- Does refined bleached deodorised (rbd) palmolein qualify for India–UAE CEPA?
- Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
- What is the Rule of Origin for refined bleached deodorised (rbd) palmolein?
- Per CEPA Annex 3B: CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. RVC% = [(FOB − value of non-originating materials) / FOB] × 100 (FOB basis).
- What proof is needed at import?
- A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 100% MFN duty applies.